Testimony issued by the General Accounting Office with an abstract that begins "Since its inception in 1985, the Chemical Demilitarization (Chem-Demil) Program has been charged with destroying the nation's large chemical weapons stockpile of over 31,000 tons of agent. The program started destroying the stockpile in 1990. As of March 2004, the program had destroyed over 27 percent of the stockpile. The program has recently reorganized into the Chemical Materials Agency (CMA) to manage seven of the nine sites. There are five sites using incineration to destroy the agent and two bulk agent only sites using neutralization. The Assembled Chemical Weapons Alternatives (ACWA) Program, in the Department of Defense (DOD), manages two sites using neutralization to destroy agent in weapons. This testimony updates GAO's September 2003 report and October 2003 testimony. As requested, it focuses on the following issues: (1) changes in the status of schedule milestones and costs at the sites, (2) recent developments that impact the Chemical Weapons Convention (CWC) deadlines, (3) the challenges associated with managing the program, and (4) an update on the status of the Chemical Stockpile Emergency Preparedness Program (CSEPP)."

Testimony issued by the General Accounting Office with an abstract that begins "The Coast Guard is one of 22 agencies being placed in the new Department of Homeland Security (DHS). With its key roles in the nation's ports, waterways, and coastlines, the Coast Guard is an important part of enhanced homeland security efforts. But it also has important nonsecurity missions, such as search and rescue, fisheries and environmental protection, and drug and migrant interdiction. GAO has conducted a number of reviews of the Coast Guard's missions and was asked to testify about the Coast Guard's most recent level of effort for its various missions and the major operational and organizational challenges facing the agency during its transition into the newly created DHS."

A staff study issued by the General Accounting Office with an abstract that begins "GAO presented a compendium of fiscal year (FY) 2001 budget accounts to give users a convenient way to: (1) sort through the federal government's fiscal structure; and (2) determine the level of used, estimated, or requested budgetary resources for individual accounts."

Testimony issued by the General Accounting Office with an abstract that begins "To become a more responsive and dominant combat force, the U.S. Army is changing its strategy from bigger and stronger weapons to faster and more agile ones. The Future Combat Systems (FCS)--which the Army calls the "greatest technology and integration challenge ever undertaken"--is expected to meet the Army's transformational objectives. Forming FCS' backbone is an information network that links 18 systems. Not only is FCS to play a pivotal role in the Army's military operations, FCS and its future iterations are expected to eventually replace all Army forces. For FCS' first developmental increment, the Army has set aside a 5 1/2-year timetable from program start (May 2003) until the initial production decision (November 2008). GAO was asked to testify about FCS' key features, whether the program carries any risks, and, if so, whether there are alternatives for developing FCS capabilities with fewer risks."

Guidance issued by the General Accounting Office with an abstract that begins "GAO published a checklist to assist: (1) agencies in implementing and monitoring their direct loan systems; and (2) management and auditors in reviewing their direct loan systems to determine if they are in substantial compliance with the Federal Financial Management Improvement Act."

Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes AIMD-99-45, Executive Guide: Creating Value Through World-Class Financial Management (Exposure Draft), August 1999. GAO published a guide on the financial management practices and improvement efforts of nine leading public and private sector finance organizations to identify the success factors, practices, and outcomes associated with world-class financial management. This executive guide is intended to assist federal agencies in achieving the objectives of the Chief Financial Officers Act of 1990 and subsequent related legislation by providing case studies of 11 practices critical for establishing and maintaining sound financial operations."

Other written product issued by the General Accounting Office with an abstract that begins "The Federal Accounting Standards Advisory Board published an exposure draft of a proposed statement of federal accounting standards. This standard amends the Statement of Federal Financial Accounting Standards 7 by deleting a requirement regarding an element of reconciling budgetary and financial accounting information."

Other written product issued by the General Accounting Office with an abstract that begins "This document provides guidance to federal entities on the implementation of Statement of Federal Financial Accounting Standards No. 7, Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Federal Accounting Standards Advisory Board's recent actions, meetings, and practices."

Guidance issued by the General Accounting Office with an abstract that begins "The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources."

Guidance issued by the General Accounting Office with an abstract that begins "In July 2001, the U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for financial audits conducted by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current and intend to prepare updates as needed. With this goal in mind, a GAO/PCIE task force prepared this update to volume II of the FAM, which provides tools to assist the auditor in complying with audit standards ."

Other written product issued by the General Accounting Office with an abstract that begins "GAO presented the United States government's 1999 financial report. The report includes: (1) audited financial statements that cover the executive, legislative, and judicial branches; and (2) GAO's audit of the financial report."

A statement of record issued by the General Accounting Office with an abstract that begins "Floods have been, and continue to be, the most destructive natural hazard in terms of economic loss to the nation. The National Flood Insurance Program is a key component of the federal government's efforts to minimize the damage and financial impact of floods. The program identifies flood-prone areas of the country, makes flood insurance available in the nearly 20,000 communities that participate in the program, and encourages flood-plain management efforts. Since its inception in 1969, the National Flood Insurance has provided $12 billion in insurance claims to owners of flood-damaged properties, and its building standards are estimated to save $1 billion annually. The program has been managed by the Federal Emergency Management Agency, but along with other activities of the agency, it was recently placed into the Department of Homeland Security. GAO has issued a number of reports on the flood insurance program and was asked to discuss the current challenges to the widespread success of the program."

Other written product issued by the General Accounting Office with an abstract that begins "This annual performance and accountability report assesses what GAO was able to accomplish in fiscal year 2000 and describes the agency's plans for continued progress through fiscal year 2002. In the last year, GAO's work resulted in a number of significant improvements to government that will benefit all Americans. By acting on GAO's recommendations, the government improved public health and safety, strengthened national security, better protected consumers, and improved its financial management and information systems. GAO also provided information critical to the public debates on Social Security and Medicare reform and called attention to looming problems, such as the security of government computer systems and the human capital crisis facing the federal workforce. Taxpayers benefited from the near-record $23 billion in savings identified through GAO's work--a $61 return on every dollar invested in GAO. GAO realigned its organization to better meet its goals and objectives, and it began to institute new ways of doing business. GAO also gained new legislative authorities that will help it to address its human capital requirements and help ensure that GAO remains prepared to meet Congress' future needs. The nation's leaders …

Guidance issued by the General Accounting Office with an abstract that begins "This publication is superseded by GAO-10-846G, Organizational Transformation: A Framework for Assessing and Improving Enterprise Architecture Management (Version 2.0), August 2010. Effective use of enterprise architectures is a recognized hallmark of successful public and private organizations. For over a decade, GAO has promoted the use of architectures, recognizing them as a crucial means to a challenging goal: agency operational structures that are optimally defined, in both business and technological environments. The alternative, as GAO's work has shown, is perpetuation of the kinds of operational environments that saddle most agencies today, in which lack of integration among business operations and supporting information technology (IT) resources leads to inefficiencies and duplication. Why are enterprise architectures so important? Metaphorically, an enterprise architecture is to an organization's operations and systems as a set of blue prints is to a building. That is, building blueprints provide those who own, construct, and maintain the building with a clear and understandable picture of the building's uses, features, functions, and supporting systems, including relevant building standards. Further, the building blueprints capture the relationships among building components and govern the construction process. Enterprise architectures provide to people …

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institution (INTOSAI) includes articles concerning: (1) auditing in the South Pacific; (2) new training infrastructure in the Asian Organization of Supreme Audit Institutions; (3) national responsibilities and international activities of selected Supreme Audit Institutions; (4) the office of the Auditor General of Mexico; (5) reports in print; and (6) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institution (INTOSAI) includes articles concerning: (1) auditing in the South Pacific; (2) new training infrastructure in the Asian Organization of Supreme Audit Institutions; (3) national responsibilities and international activities of selected Supreme Audit Institutions; (4) the office of the Auditor General of Mexico; (5) reports in print; and (6) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This Spanish-language edition of the Journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) auditing in the South Pacific, (2) new training infrastructure in the Asian Organization of Supreme Audit institutions, (3) national responsibilities and international activities of selected Supreme Audit Institutions, (4) the office of the Auditor General of Mexico, (5) reports in print, and (6) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) the role of integral auditing in promoting a new approach to governmental auditing processes, (2) adjusting external audits to facilitate results-oriented governance, (3) Nigeria's governmental auditing systems, and (4) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding (1) the role of integral auditing in promoting a new approach to governmental auditing processes, (2) adjusting external audits to facilitate results-oriented governance, (3) Nigeria's governmental auditing systems, and (4) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published a document on establishing core competencies for project managers. This document identifies competencies in three areas (1) financial management, (2) human resources, and (3) technical skills."

A letter report issued by the General Accounting Office with an abstract that begins "In 1988, radioactive contamination was found in the drinking water wells of residences near the federal government's uranium enrichment plant in Paducah, Kentucky. In response, the Department of Energy (DOE) began a cleanup program. In 2000, GAO reported that DOE faced significant challenges in cleaning up the site and that it was doubtful that the cleanup would be completed as scheduled by 2010 and within the $1.3 billion cost projection. GAO was asked to determine (1) the amount of money DOE has spent on the site, the purposes for which it was spent, and the estimated total costs for the site; (2) the status of DOE cleanup efforts; and (3) the challenges GAO previously identified that continue to be issues for DOE."